scholarly journals Influence of Governance Practices on Performance of County Governments in Kenya

2021 ◽  
Vol 5 (3) ◽  
pp. 137-151
Author(s):  
Erick Ndemange Muthoka ◽  
◽  
Fanice Waswa ◽  
Keyword(s):  
Public Sector ◽  
Stakeholder Participation ◽  
Internal Audit ◽  
Poor Performance ◽  
Target Population ◽  
Internal Controls ◽  
County Government ◽  
County Governments ◽  
Governance Practices ◽  
Audit Standards

The Kenyan government acknowledges that there has been poor performance in the public sector over the years, especially in the management of public resources, which has hindered the realization of sustainable economic growth. Governance presents the single biggest opportunity for operational efficiency in any organization; therefore, its adoption is paramount in public sector management. The study examined the influence of governance practices on the performance of county governments in Kenya. Specifically, the study sought to establish how internal controls, stakeholder participation, internal audit standards, and transparency influence the performance of county governments in Kenya. The study employed a descriptive research design. The target population was Heads of Departments in all Ministries, Chief Officers of all Ministries, and Members of the County Assembly. A structured questionnaire was used to collect data. Data gathered from the questionnaires administered was analyzed with the help of SPSS and Microsoft Excel. The study used multiple linear regression and correlation analysis to show the relationship between the variables. The study findings indicated that internal controls, stakeholder participation, internal audit standards and transparency have a positive and significant relationship with on performance of county governments' in Kenya. The entire null hypotheses was rejected. The study recommends that the County Government should encourage stakeholders to participate by incorporating their views in governance processes. A feedback mechanism should also be delivered where stakeholders are informed of the process of their participation and the key decisions that result from the participation. Further, the study recommends that there is need for the county government to come up with its calendar of events on its activities. Keywords: Internal Controls, Stakeholder Participation, Internal Audit Standards, Transparency, Performance & County Government.

scholarly journals An Assessment of the Effect of Mass Media Platforms and County Assembly Initiatives on Public Participation in Kitui County

2021 ◽  
Vol 5 (2) ◽  
pp. 50-55
Author(s):  
Kasina Musunza ◽  
Wilson Muna
Keyword(s):  
Mass Media ◽  
Public Participation ◽  
Public Engagement ◽  
Good Governance ◽  
Target Population ◽  
County Government ◽  
Exploratory Research ◽  
County Governments ◽  
The Public ◽  
Distribution Of Resources

Devolution entails the decentralization of power and distribution of resources from the national government to the county governments. To ensure that national and county governments are providing good governance, public participation is vital. Studies done indicate that there is no information pertaining to devolutuon, county governments,  and public participation in the Kenyan county governments. In this study, Kitui county has been used to assess the county assembly initiative and the mass media initiative and their effectiveness in encouraging public participation. The exploratory research design was used to collect data from the target population of Kitui Central Sub County. Data was collected from 100 respondents using structured questionnaires. From the results received, it is evident that Kitui County Government has taken steps to enhance public participation by implementing Mass Media initiatives and County Assembly initiatives. Although, most of the respondents saw the need for the county government to put in more effort to ensure that the public is involved in governance, establishing efficient and effective public engagement initiatives will help strengthen public participation in devolved structures.

scholarly journals Effects of Strategic Determinants on Implementation of County Annual Development Plans among County Governments in Kenya. A Case of Selected Kenyan Counties

2021 ◽  
pp. 69-84
Author(s):  
Ali Hassan Abdi ◽  
Mary Mbithi ◽  
Moses Kithinji
Keyword(s):  
Reliability And Validity ◽  
Organizational Structures ◽  
Target Population ◽  
Empirical Literature ◽  
Strategic Leadership ◽  
County Government ◽  
Organizational Resources ◽  
County Governments ◽  
Development Plans ◽  
Executive Officers

Kenya devolved governance, which is in massive transition, has devoted substantial efforts in developing strategic county annual development plans. However, the county governments are paying less attention on implementation of these viable plans. Despite a considerable research on implementation of strategic plans, the Kenya county government lack substantial empirical literature to guide in establishing strategic determinants informing implementation their plans among Kenya counties. So immediate analysis was appropriate for assessing these strategic determinants, hence this study. This study used descriptive survey research design with it is target population being the 531 officers actively involved in implementation of county annual development plans and particularly; county executive officers, administrators, and members of county assemblies from Kajiado Kiambu, Machakos and Nairobi counties. A sample size of 228 respondents was determined using Yamane formula; who were selected using stratified proportionate random sampling. The data was collected using questionnaire pre-tested for reliability and validity. Quantitative technique was exploited to yield descriptive statistics while ordinal logistics regressions was employed in assessing the relationships between strategic determinants and plans’ implementation. The study concludes that at 0.05 level of significance, there is a statistically significant effect of each of; strategic leadership characteristics, organizational resources, organizational culture and organizational structure on implementation of county annual development plans among County Governments in Kenya. The study recommends for the counties to review strategic leadership policies manage their organizational resources effectively, rethink their organizational cultures, and energise their organizational structures.

scholarly journals Factors Influence Internal Audit Effectiveness

2017 ◽  
Vol 12 (10) ◽  
pp. 143 ◽  
Author(s):  
Dhiaa Shamki ◽  
Thuraiya Amur Alhajri
Keyword(s):  
Public Sector ◽  
Board Of Directors ◽  
Social Insurance ◽  
Descriptive Analysis ◽  
Internal Audit ◽  
Sultanate Of Oman ◽  
The Board Of Directors ◽  
And Performance ◽  
Audit Effectiveness ◽  
Audit Standards

This study aims to examine to what extent internal audit effectiveness could be influenced by selected factors namely internal audit scope, internal auditor’s experience and senior management's response in the Omani public sector. Employing questionnaire including four sections with 48 questions for responds of 45 managers and 163 employees in Public Authority for Social Insurance (PASI) in the Sultanate of Oman, descriptive analysis, correlation analysis, and multiple regressions were employed to examine the relationships among the study’s variables. The study found that a significant relationship between internal audit effectiveness and its scope and auditors’ experience in the employees’ sample while they were insignificant in the managers’ sample. Finally, it is found that there is insignificant relationship between internal audit effectiveness and senior management's response. Based on the findings, an awareness has to be maximized on employees to better cooperate with internal audit staff to improve the applications of internal audit standards. Managers are well interested in organization’s activities and performance depending on the internal audit findings and observations. The board of directors has to take in its considerations the reasons of these insignificant results if the reasons are not related to the small size of the managers’ sample. The study’s contribution is to provide evidence regarding the influence of three mentioned factors on the internal audit effectiveness in public sector.

scholarly journals Increasing Creasing Transparency and Efficiency: An Examination of County Government Note Disclosures

2016 ◽  
Vol 5 (2) ◽  
pp. 59 ◽  
Author(s):  
Steve Modlin
Keyword(s):  
Local Governments ◽  
Insurance Coverage ◽  
Internal Controls ◽  
Fiscal Year ◽  
County Government ◽  
Audit Process ◽  
County Governments ◽  
State Laws ◽  
Generally Accepted Accounting Principles ◽  
The Many

Local government financial audits have provided increased transparency into the many transactions that take place over an entire fiscal year. In many of these cases, it can be determined if local governments have followed state laws, observed generally accepted accounting principles, and established proper internal controls. However, implementation of stricter state guidelines and more stringent accounting standards have not eliminated reporting errors. For these reasons, notes that accompany financial statements are not only useful for clarification and information purposes, but also to question various reporting aspects among statements. This study examines the fiscal year 2009 independent auditor findings among note disclosures in professionally administered county governments in North Carolina. Findings indicate numerous reporting problems within a majority of county governments ranging from employee retirement funding to inadequate insurance coverage and unexplained asset amounts. A more involved county manager, more internal staff dedicated to the audit process, and collaboration in auditor selection are all significant in reducing the number of note disclosure errors.

scholarly journals Legal and Regulatory Compliance and Service Delivery in Semi-Autonomous County Government Entities of Kakamega County

2018 ◽  
Vol 6 (5) ◽  
Author(s):  
Christabell Murila Ashiono ◽  
Dr.Robert K.W. Egessa ◽  
Ms.Eglay Tuvulla Tsuma
Keyword(s):  
Corporate Governance ◽  
Service Delivery ◽  
Social Research ◽  
Simple Random Sampling ◽  
Target Population ◽  
Regulatory Compliance ◽  
Primary Data ◽  
County Government ◽  
Governance Systems ◽  
Governance Practices

Corporate governance is the system of rules, practices and processes by which a company is directed and controlled. Corporate governance essentially involves balancing the interests of a company's many stakeholders, such as shareholders, management, customers, suppliers, financiers, government and the community. It has been generally agreeable from many studies in the recent past that companies that have corporate governance systems in place also exhibit good performance which is actualized by the quality of service provided. This can only be fostered by following legal and regulatory practices by the companies. Thus, good corporate governance practices are increasingly being recognized as an important aspect of organizational success. This study sought to determine the effect of legal and regulatory compliance on service delivery in Semi-autonomous County Government entities of Kakamega County (SACGA). The study adopted a causal research design to determine the effect of corporate governance practices on service delivery in Semi-autonomous County Government Agencies. The target population was 478 derived from a sample frame two Semi-autonomous entities in Kakamega County through purposive sampling. Stratified simple random sampling was used to select respondents. A sample size of 30% drawn from the target population of the two entities was used in the study totaling to 143 producing a response of 128. Both Secondary and Primary data was collected using structured questionnaire and interview schedules. Validity was achieved through expert discussion while reliability of data was tested using Cronbach’s alpha resulting to Cronbach alpha of 0.756 which was above 0.7 threshold accepted in social research. Data analysis was done using Statistical Package for Social Sciences (SPSS) with the main analysis tools being frequencies, percentages, mean and Pearson product moment correlation coefficient and regression equation. Data was presented with use of tables. The study found out that there was a positive and significant relationship between legal and regulatory compliance (r=.529) on service delivery. The study concluded that legal and regulatory compliance contributes more to service delivery in SACGA.

scholarly journals PROFESSIONAL PROCESS APPLIED IN FINANCIAL AUDITING MANAGEMENT IN COUNTY GOVERNMENTS, KENYA

2020 ◽  
Vol 8 (11) ◽  
pp. 1177-1185
Author(s):  
Stephen Wanyama Mukubuyi ◽  
◽  
Susan Wandukusi ◽  
Risper Konzolo ◽  
Ruth Imbuye ◽  
...  
Keyword(s):  
Direct Consequence ◽  
Target Population ◽  
County Government ◽  
Sampling Techniques ◽  
Validity And Reliability ◽  
County Governments ◽  
Post Test ◽  
Accuracy Theory ◽  
Audit Strategy ◽  
Descriptive Survey

The purpose of the study was to investigate the professional process that is applied in financial auditing in 47 County governments in Kenya. The researcher exploited the following research objectives: establish the standard measure of financial auditing in various county governments departments, establish the qualifications possessed by county government auditors, determine the quality of work done on financial auditing by internal County auditors in county governments and establish the overall audit strategy and development plan. The researcher employed three theories: Scientific theory(Mautz and Sharaf, 1961), that defines the purpose for serious and substantial investigation into the possibility and nature of auditing being the hope that will provide the solution of problems found with some difficulty, Policeman theory(Hayes et al., 1999) that states that the auditors job is to focus on arithmetical accuracy, Theory of Inspired confidence which states that the demand for audit services is the direct consequence of the participation of the outside stakeholders in the company. The target population was 10,000 people whose sample size was 284 gotten from use of Krejicie and Morgan 1979). The research design descriptive survey and descriptive research methodology. The sampling techniques included purposive sampling techniques and judgment sampling techniques that required meeting respondents with the knowledge of the study and meeting respondents accidentally respectively. Research instruments included questionnaire4s interview schedule and documents analysis. Pilot study was conducted to pre-test and post-test research instruments for their validity and reliability.

scholarly journals ASSESSMENT OF CHALLENGES FACING THE IMPLEMENTATION OF THE COUNTY INTEGRATED DEVELOPMENT PLAN: A CASE STUDY OF NAROK COUNTY GOVERNMENT

2017 ◽  
Vol 1 (2) ◽  
pp. 1
Author(s):  
Jane Tipitip Psiwa ◽  
Duncan Irungu ◽  
Samuel Muriithi
Keyword(s):  
Target Population ◽  
National Government ◽  
Organization Culture ◽  
Development Plan ◽  
County Government ◽  
Integrated Development ◽  
County Governments ◽  
Performance Targets ◽  
The Government ◽  
Descriptive Survey

Purpose: The purpose of this study was to assess challenges facing the implementation of the County Integrated Development Plan (CIDP) in Narok County Government.Methodology: The study utilized a descriptive survey research design. The target population comprised of 10 County Executive Committee Members, 22 County Chief Officers who report to CECs and 62 directorates of the respective functional sections or units of the government in Narok County. The study utilized a census technique of data collection meaning the target population was studied.Results: The major findings of the study were that NCG employees were involved in the formulation of the CIDP, the CIDP had been implemented to a moderate extent, NCG had met less than 50% of the performance targets as well as less than 50% CIDP development projects or interventions, the CIDP of NCG is comprehensive as per the requirements of the constitution of Kenya 2010, NCG indeed experienced financial-related challenges, human resource-related challenges and leadership-related challenges in the process of implementing the CIDP. The findings also revealed that national government policies and legislation and organization culture influenced the implementation of the CIDP.Unique contribution to theory, practice and policy: the study recommends that the national government of Kenya should disburse funds to the county governments regularly and on time, NCG should review their style of leadership to a transformational and consultative style, and that the national government should review the national legislations and policies that govern the operations of county governments.

scholarly journals INVENTORY CONTROLS AND FINANCIAL PERFORMANCE OF GARISSA COUNTY GOVERNMENT, KENYA

2017 ◽  
Vol 2 (6) ◽  
pp. 34
Author(s):  
Mohamed Hussein Nur ◽  
Dr Jeremiah Koori
Keyword(s):  
Financial Performance ◽  
Inventory Management ◽  
Management Training ◽  
Target Population ◽  
Primary Data ◽  
County Government ◽  
Financial Sustainability ◽  
Unique Contribution ◽  
County Governments ◽  
Treasury Department

Purpose: The purpose of the study was to examine inventory controls and financial performance of Garissa county government, Kenya. Methodology: The study adopted a descriptive research design. The target population of the study was all the 250 employees in the Garissa county treasury department. The sample size was 70 employees in the Garissa county treasury department who was selected using stratified random sampling. Primary data was collected through the administration of the questionnaires. Results: The study found that that inventory recording have a positive and a significant effect on financial sustainability. The study also found that stock taking has a positive and a significant effect on financial sustainability. Also the study found that E-procurement had a positive and a significant effect on financial sustainability. Lastly, the study found that inventory management training has a positive and a significant effect on financial sustainability. Unique contribution to theory, practice and policy: The study recommends that the county governments adopting e-procurement ought to scale down on traditional procurement activities if the benefits of e-procurement are to be realized. Additionally, it is recommended that county governments should focus more on streamlining e-tendering, e-requisitioning and e-sourcing because a strong and significant relationship exists between those e-procurement processes and procurement performance in supermarkets.

scholarly journals Relationship Between Budgetary Monitoring and Financial Performance of County Government of Kericho, Kenya

2021 ◽  
Vol 4 (1) ◽  
pp. 76-84
Author(s):  
Margret Chepkorir ◽  
Penina Langat ◽  
Willy Rugut
Keyword(s):  
Financial Performance ◽  
Planning Process ◽  
Implementation Process ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
County Government ◽  
Inferential Statistics ◽  
County Governments ◽  
Business Entities

Budgeting has become a fundamental issue for many organizations and business entities across the globe. Despite the availability of a legal framework on budgetary processes in the public sector, County Governments are still facing challenges such as delays in payment to suppliers, budget deficit, stalled projects, and poor development records. It is on this basis that this study sought to investigate the relationship between monitoring and financial performance of the County Government of Kericho. The study was guided by expenditure theory. The study adopted a correlation survey research design. The target population for the study was 3,848 employees from 12 departments of the County Government of Kericho. A stratified sampling technique method and simple random sampling technique were used to ascertain the sample size for the study. Data were analyzed using descriptive and inferential statistics. Descriptive statistics were presented by frequency tables, charts, and graphs, while inferential statistics were presented by correlation and regression models. The findings established that there was a significant statistical relationship between budgetary monitoring and financial performance (β = 0.901, p < 0.05). The study concludes that the budgetary monitoring had significant impact on financial performance of County Government of Kericho. The study recommends that for an efficient budgetary process, the county government should set realistic revenue targets to ensure that expected expenditure matches expected incomes and also acquire and train staff involved in budget planning for an efficient planning process. Participation from other stakeholders was also recommended to enhance the implementation process. The study recommends that further research on determinants of budget implementation in county governments should be carried out.

scholarly journals Stakeholderparticipation influence on tourism performance in West Pokot County

2019 ◽  
Vol 8 (6) ◽  
pp. 105-115
Author(s):  
Tulel Cherop Patricia ◽  
Beatrice Ombaka ◽  
Kariuki Ann
Keyword(s):  
Stakeholder Participation ◽  
Stakeholder Involvement ◽  
Target Population ◽  
County Government ◽  
Successful Operation ◽  
Descriptive Research ◽  
Tourism Sector ◽  
Destination Competitiveness ◽  
West Pokot

The support of tourism stakeholders is essential for the development, successful operation, and long-term sustainability of tourism. The aim of this paper was to establish how stakeholder involvement influence tourism sector performance the purpose of getting a deeper understanding of what different stakeholders perceive on their involvement and the benefits that they have gotten or brought to the sector. The theory guiding this paper was an integrated model of destination competitiveness. A descriptive research design was used for the study. The target population consisted of employees of hotels, officials of tour firms and officers in the ministry of tourism in the County Government of West Pokot. Systematic stratified sampling was used and a total of 41 respondents selected. Structured questionnaires were used to collect data from the respondents. Data were analyzed using descriptive and inferential statistics. From the R2 was 0.444 meaning that Stakeholder participation predicted 44.4% of tourism performance in West Pokot County and therefore the Counter government should always consider the stakeholders in matters to do with tourism so as to improve its performance.

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